Taxing of online tutors

Hello there,

I've doubt. Suppose for an online tutor the TDS is being deducted under section 194J, and he is being referred as an independent contractor by the company which has hired him. I'm currently showing such an income received under 44AD (presumptive income) since in 44ADA only specific professionals were mentioned under which neither online tutoring nor independent contractors are covered. So can any comments on this?

Thank you! 

Replies (4)
Quick Summary
This discussion addresses the tax treatment for online tutors engaged as independent contractors. The core question revolves around whether income taxed under Section 194J (TDS) can be declared under the presumptive income scheme of Section 44AD, given that online tutoring isn't explicitly listed under 44ADA. The consensus suggests that TDS deduction under 194J is generally irrelevant when opting for presumptive income under 44AD.

Continue with 44AD

Thank you for the reply sir, so the TDS being deducted u/194J is irrelevant for opting presumptive income u/44AD?

TDS deduction does not impact 44Ad 

Follow 44AD

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